Mr. Speaker, as the Leader of the Opposition knows, one of the important things small business owners across the country know is that our government has lowered the small business tax, which will benefit thousands and thousands of corporations and create, we believe, hundreds of thousands of jobs for middle-class Canadians. That is something we committed to in the last election campaign. That is something our government was proud to do.
With respect to the changes for private corporations, the Leader of the Opposition knows very well that we said that those details will be well known before the implementation date of January 1. I know he is enthusiastic to understand that good news as well.